Consideraţii privind regimul juridic şi fiscal al fiduciei
Considerations on the legal and tax regime of the trust
Author(s): Alexandra Cosmina Safta, Mirela Violeta BuligaSubject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: trust; assets and liabilities of the trust; new Civil Code
Summary/Abstract: The regulation of the trust was placed from the very beginning under the sign of the legislator’s concern of not creating an instrument which could be used for tax evasion or money laundering purposes. This concern is described in the explanatory memorand
Journal: Revista Română de Drept Privat
- Issue Year: 2012
- Issue No: 04
- Page Range: 112-121
- Page Count: 10
- Language: Romanian
- Content File-PDF